ABSTRACT
Since advent of the oil boom in Nigeria, taxation as the major
source of public finance was neglected. The Nigerian major
source of revenue became proceeds from crude oil Now that
there is imbalance in allocation of revenue from oil sales by the
federal government to states and local government. Government
and people now seek alternative or ways to augument the
insufficient amount received as their share of federal allocation.
This now leads to taxation as an indispensable tool in economic
planning and development of any nation. This study is therefore
aimed at critical appraisal of Nigerian tax laws as administered
by Enugu State government.
To carry out the study, data for
research were collected based on secondary data (Time series
data) from staff of Enugu State board of internal revenue in
Enugu, supplemented by personal interview. Data collected
were analyzed using Z-tests which are two sample Z-test used
for 2000-2005 and one sample Z-test used for 2006-2010 which
led to rejection of null hypothesis in chapter one.
